If you are employing staff or engaging subcontractors for construction work, you will normally need to register with HM Revenue & Customs (HMRC). Employing staff You must registe#86C6E5r as an employer before your first payday so that HMRC can issue your employer PAYE reference number. This applies even if you are the sole director of a limited company and the company employs only you. You can register up to two months before you intend to start paying yourself or your employ